CISA · Question #244
Attribute sampling is BEST suited to estimate:
The correct answer is C. the degree of compliance with approved procedures.. Attribute sampling is best suited for estimating the proportion or frequency of a specific characteristic within a population, making it ideal for assessing compliance with procedures.
Question
Attribute sampling is BEST suited to estimate:
Options
- Athe true monetary value of a population.
- Bstandard deviation from the mean.
- Cthe degree of compliance with approved procedures.
- Dthe total error amount in the population.
How the community answered
(35 responses)- A3% (1)
- B3% (1)
- C86% (30)
- D9% (3)
Why each option
Attribute sampling is best suited for estimating the proportion or frequency of a specific characteristic within a population, making it ideal for assessing compliance with procedures.
Estimating the true monetary value of a population (e.g., account balances) typically involves variables sampling, which deals with continuous data rather than binary attributes.
Standard deviation from the mean is a statistical measure of data dispersion, usually calculated from variable data, not attributes.
Attribute sampling involves selecting a sample and examining it for the presence or absence of a specific characteristic or 'attribute' (e.g., whether a control was performed or not). This method is used to estimate the rate of occurrence of a certain condition within a population, which directly translates to assessing the degree of compliance with internal controls or approved procedures.
Estimating the total error *amount* in a population also falls under variables sampling, as it deals with monetary or quantitative errors, not the presence/absence of an attribute.
Concept tested: Attribute sampling purpose in auditing
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